2019 (5) TMI 1580

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....hri Anand Nainawati, Advocate for the Appellant Shri S.K. Shukla, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The ROM application has been filed by the applicant. 2. Shri Anand Nainawati, Ld. Advocate appearing on behalf of the applicant submits that after hearing, the order was pronounced in the open court as "Appeal allowed", however in the order No. A/12089/2017 date....

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....ey are installed along with machinery for wobble free running of machinery for effective production. 4 Structure for creel loading system 1,15,550/- Items are used as rollers to move the processed goods from one stage of manufacturing to other. 5 Lighting protection mat 18,240/- For protection from natural lightning during thunder or storm As regards the items at Serial ....

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....t, therefore, the credit is allowed as capital goods. He further submits that since the matter involved is of interpretation of law and there were contrary judgments, there is no malafide intention on the part of the appellant and therefore, penalty is to be waived. 3. Shri S.K. Shukla, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He ....

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....and to the extent of these goods stands confirmed, without going into merits of the case. As regards the items namely Base Plate, I find that the appellant have received the Base Plates as part of capital goods falling under Chapter heading 84779000. Since the classification of this item has not been challenged by the Revenue that it is falling under Chapter 84, the same is eligible for Cenvat cre....